Using mathematical methods for analyzing financial statements

Abstract

Increasing in the financing turnover is one of the most important aims of economical organizations and companies management. In fact, by studying the available data and statistics and digits from their financial accounts, these organizations try to get a figure of their organizational production (which is obtained with the use of energy and lots of money) and with analyzing the present condition and considering the strategic and long term organizational aims and also awareness from their strength and weakness points and proper inductions, can be caused to optimal activities and acceptable exploitation from the financing. In this regard, analysis of cost- effective financial accounts can create the necessary ground for recognition of difficulties ahead of the organization and be a way for solving many problems for the future and look into the future decisions. Even though the analysis of financial relationship has been an important issue in so many years, the limitation of the analysis with regarding one factor on the top and the other factor in the bottom, would be evaluated only one dimension and therefore by considering financial ratio in separate form, it usually cannot be a good guide for financers and companies’ managers. To solve this problem, in this article, it has been suggested that we initially analyze the experts and specialists in industries and use the analytic processes because of importance in different financial ratios in comparison to each other. Then combine the ratios with regard to 4 sets of the ratios as a head of each company. Importance and usability of each company in comparison to the other companies have been measured. The mark for each company’s usability with different data mentioned which can be a suitable guide for the financer as well as the managers of the company to notice the primacy of the financing and orientation of the company was determined with more care. The results of the research indicated that in cash flow ratios, speed ratio, and in growth ratios, increase in the salary ratio and in the operational ratios, stock turnover ratio have the highest importance. After using combined indices as received and use of a covering analyzing model, total data of companies insurability mark calculated.